Where an appeal to the Customs is ___, the appellant shall have the right of a further appeal to an authority independent of the Customs authority.
Aaccepted
Bdismissed正確答案
Cendorsed
Dconsented
答案與詳解
dismissed 意為「駁回、不受理」。申訴被駁回後,申訴人才有必要進一步向獨立機關提起再上訴,符合法律救濟邏輯。
